Business level risks relate to an organization’s ability to appropriately reengineer traditional business processes to incorporate an e-commerce driven business. These risks may center around a variety of issues including the appropriateness of e-commerce for an organization, assessment of direct/indirect benefits actually being realized from e-commerce usage, adherence to legal requirements (electronic orders, signatures, trading partner agreements, information privacy laws, etc.), proper monitoring of data and transmission security/auditability, and appropriateness of workflow procedures for achieving efficiency gains. Accordingly, internal control systems should be assessed for viability in assuring continuous monitoring of controls over privacy of data, reliability of systems, and security of electronic transmissions (Khazanchi and Sutton, 2001).